2024 (7) TMI 1795

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...., appeared on behalf ORDER Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the appellant-trust against the order dated 25.08.2023 of the Commissioner of Income Tax (Exemption), Kolkata [hereinafter referred to as 'CIT(E)']. 2. No one has put in appearance on behalf of the appellant-trust despite notice, therefore, we proceed to decide the appeal after hearing....

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....nal expired on 23.10.2023. 3. That the Trust engaged the services of Mr Arindam Pal, an accountant, for the purpose of handling accounts and income tax matters of the trust. 4. That Mr Arindam Pal was entrusted with the responsibility of ensuring the accurate preparation and timely submission of income tax returns and other income tax returns and other income tax compliances. ....

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....he Hon'ble ITAT. 9. Considering above circumstances, the delay in the present case as the circumstances were beyond the control of the assessee trust." 5. Considering the above submissions, in our view, interests of justice will be well served if the appellant-trust is given an opportunity to present its case before the CIT(E). Therefore, the impugned order of the ld. CIT(E) is set....